http://www.legislation.gov.uk/ssi/2015/184/schedule/2/paragraph/19/made

The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015

en

King's Printer for Scotland

2015-07-09

TRIBUNALS AND INQUIRIES

These Regulations make provision for the Scottish Tax Tribunal Rules which regulate the practice and procedure to be followed in proceedings before the First-tier Tax Tribunal for Scotland or the Upper Tax Tribunal for Scotland.